외국인 유학생의 교양회계수업이 재무이해력 및 교육성과에 미치는 영향

초록

[Purpose]The purpose of this study is to analyze the impact of general accounting education on the financial literacy and academic achievement of foreign students. [Methodology]A survey and statistical analysis were conducted on foreign students who took general accounting courses at a four－year university in the Seoul metropolitan area to examine differences based on teaching methods. The study included an investigation of the general characteristics of the sample, pre－ and post－course assessments of financial literacy and course satisfaction, and the application of T－tests and regression analysis. [Findings]The general accounting education positively impacts foreign students’ financial literacy and academic satisfaction, confirming the effectiveness of learning methods such as Da Vinci Learning. The study found that general accounting education enhances financial literacy and academic satisfaction among foreign students. Additionally, students who participated in Da Vinci Learning demonstrated better learning outcomes compared to those in traditional face－to－face classes. This research emphasizes the need for universities to adopt more systematic teaching methods and expand learning support programs for foreign students. In particular, providing educational materials that address language barriers and introducing tutoring systems are essential. Furthermore, strengthening industry and societal connections is necessary to enhance the practical competencies of foreign students. [Implications]This study highlights the necessity for universities and policymakers to design effective educational programs for foreign students, emphasizing the need for more structured support measures.

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